Income Tax Applicability : Superannuation Fund

[Prashant Arya]

Hello Friends,
 
Please advice the following:
 
(A) Whether payment to superannuation fund to a approved fund for more than 5 lakh for a single employee is part of taxable salary (not CTC).?
(B) Does applicability of TDS arises?
(C) Can company pay the superannuation for 2 years for completion of service at a time?
(D) Superannuation expenses are allowed by income tax only on payment basis not on accrual basis?
 
Regards
 
Prashant Arya
Mob: 9818070049